Advisory Opinions

Requests for interpretations and other rulings under Title 1 of ERISA are handled by the Office of Regulations and Interpretations under the provisions established by ERISA Procedure 76-1. The office answers inquiries from individuals and organizations in the form of advisory opinions, which apply the law to a specific set of facts, or information letters, which merely call attention to well established principles or interpretations.

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**1977**
AO/ Date/ Reference	Recipient	Description of Request
1977-66/67A 09/09/1977 404(a) 410	Paul S. Berger, Esq. Arnold & Porter 1229 Nineteenth Street, NW Washington, DC 20036	Whether the indemnification provisions of certain contracts between the Equitable Life Assurance Society of the United States, Victor Palmieri and Co. Inc., and the Central States, Southeast and Southwest Pension Fund are contrary to the provisions of Section 410 of ERISA and whether that payment is exempted.
1977-64/65A 09/09/1977 408(c )(2)	Paul S. Berger, Esq. Arnold & Porter 1229 Nineteenth Street, NW Washington, DC 20036	Whether the current reimbursement or payment by the Central States, Southeast and Southwest Areas Pension fund for certain litigation-related expenses incurred by Victor Palmieri and Co. Inc. and the Equitable Life Assurance Society of the United States is a prohibited transaction.
1977-62/63A 09/02/1977	Paul S. Berger, Esq. Arnold & Porter 1229 Nineteenth Street, NW Washington, DC 20036	Whether the management of assets of the Central States, Southeast and Southwest Areas Pension Fund by The Equitable Life Assurance Society of the United States and Victor Palmieri and Co. Inc. with respect to diversification is in violation of section 404(a)(1)(c) of ERISA.
1977-60/61A 09/02/1977	Paul S. Berger, Esq. Arnold & Porter 1229 Nineteenth Street, NW Washington, DC 20036	Whether fiduciaries of a fund, if they obtain knowledge of a breach of fiduciary responsibility by another fiduciary of the fund, will satisfy their responsibilities if they take appropriate action consistent with their authority (other than litigation) and report the breach to the other trustees and to DOL.
1977-59a 08/26/1977 3(1) 3(4)	Mr. William D. Hager First Deputy Commissioner Insurance Department of Iowa Lucas State Office Building Des Moines, Iowa 50319	Whether the Mutual Medical Employees Benefit Association is an employee benefit plan within the meaning of ERISA.
1977-58a 08/22/1977	Mr. Douglas Snyder Director of Industrial Relations Champion Spark Plug Company P.O. Box 910 Toledo, Ohio 43661	Whether a lifetime supplement constitutes a “supplementary or special plan provision” and whether the pension plan is “a plan maintained on January 1, 1974 pursuant to a collective bargaining agreement” which is still in effect.
1977-56a 08/16/1977 3(2)	Mr. Michael Antin Cruikshank and Antin Wilshire-Sam Vincente Plaza, Suite 1040 8383 Wilshire Boulevard Beverly Hills, California 90211	Whether a pension plan adopted by an association for the employees of the association members is subject to the provisions of Title I of ERUSA and whether section 410 prohibits the association from indemnifying the plan’s trustees.
1977-55 08/11/1977 404(a)(1)(A)	Patrick C. O’Donoghue O’Donoghue & O’Donoghue 1912 Sunderland Place, NW Washington, DC 20036	Whether a transfer of accumulated surplus from a union local chapter’s vacation and holiday fund to the union’s local chapter itself violates ERISA, whether the fund trustees can be held civilly and criminally liable, and whether an exemption can be granted for the transfer if it does violate ERISA.
1977-54 08/08/1977 3(1)	Unknown	Whether a disability plan and an accidental death and dismemberment plan constitute welfare benefits under ERISA.
1977-53a 08/08/1977	John T. Mincemoyer Vice President, Industrial Relations Rockford Clutch Division Borg-Warner Corporation 1200 Windsor Road Rockford, Illinois 61101	Whether an hourly employee pension plan is a plan “maintained on January 1, 1974 pursuant to a collective bargaining agreement” which is still in effect.